2024 (7) TMI 1635

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....DER PER CM APPL. 38204/2024 (Ex.) Allowed, subject to all just exceptions. Application stands disposed of. CUSAA 62/2024 & CM APPL. 38203/2024 (Stay) 1. The appellant seeks to impugn the final order of Customs Excise, and Service Tax Appellate Tribunal ['Tribunal'] dated 15 December 2023. We note that in an earlier round which had ensued before the Tribunal, the appeal of the presen....

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....in the Work in Progress (WIP) Register pertaining to the assessee-Appellants, as stated above, but by providing a reasonable opportunity to the assessee-Appellants to present their case with liberty to file additional documents, if any, as per law. " 2. As is evident from the above, the Tribunal had drawn directions for examination of the benefits pertaining to Special Additional Duty of custom....

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....egister was used as supporting evidence only. The demand was based on the entries in the two notebooks Priya and Rishu and some other entries and there was no separate demand on the basis of the WIP register. WIP register was only used as supporting evidence. The claim of the appellant with respect to some entries (known as contra entries by the appellant) were required to be examined by the Commi....

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.... WIP register in this regard." In this context, I have carefully gone through page 333 to 345 of paper book III and found that in Annexure B (page 333 to 341 of PB) there is only 6 entries under the column "Rejection" i.e. 23.9, 2.32, 4.69, 4.36 and 2.36; totalling to 37.63. Moreover, there is no column/entry for rejection of diamond shown in Annexure C (page No. 342 to 345). I also observed that ....